Acquisition

M&A

Turkish: Satın Alma

Short definition

An acquisition is control changing hands for cash, shares or a mix. Price walks from enterprise value down to equity value via net-debt and NWC adjustments.

Detailed explanation

A control premium, synergy and a competitive process inflate the multiple. Financing (cash, debt, shares) sets DSCR and dilution on close.

DD tests the price’s assumptions. The SPA allocates cash misses via warranties, indemnities and locked-box versus completion accounts.

Why it matters for the CFO

The wrong net-debt definition makes you overpay even if EV is right. If integration cash is not taken off NPV, the close “win” eats profit.

How to read it

EV/EBITDA can look cheap without maintenance and NWC. A control premium is the reverse of a minority discount.

Related calculators

Güven Sayılgan’s writing on this topic

What to learn next

  1. Merger
  2. Purchase Price
  3. Due Diligence (DD)
  4. Net Debt Adjustment
  5. Leveraged Buyout (LBO)

Definitions are educational. They are not investment, credit or tax advice.